Citizens are protected from the government's arbitrariness in taxation by the canon of
elasticity
flexibility.
economy
certainty
Explanation
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there is no such thing as canon of eleasticity so a is wrong , canon of flexibilty means laws should not be rigid and should change according to condition of the country it while it protects tax payers it does not protect them for the arbitrariness of the government which means unpredictability of the government so it is wrong canon of economy is talking about cost of collecting tax should be small when compared to amount of tax gotten so it is wrong option d is talking about individuals should know the amount they are meant to pay time date and place which protects them from the arbitrariness of the government which is unpredictability of government so d is correct

The right answer here should be D. The principle of economy is the revenue side of the tax while certainly is what protects the citizens from the whims and caprice of the tax agencies

